High Desert Potteryworks makes a variety of pottery products that it sells to retailers. The company's job$-$order costing system uses departmental predetermined overhead rates to apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Molding Department is based on machine$-$hours, and the rate in the Painting Department is based on direct labor$-$hours. At the beginning of the year, the company provided the following estimates:

$\backslash$table$[[,$Department$],[$Direct labor$-$hours,Molding,Painting$],[$Machine$-$hours,$12,000,60,000],[$Fixed manufacturing overhead cost,$70,000,8,000],[$Variable manufacturing overhead per machine$-$hour,$$497,000,$$$615,000$